Earnings management and post-issue performance
The impact of credit ratings and CEOs’ work experience on earnings management and post-issue performance of U.S. IPOs
... long-term performance of the firm, they have stronger incentives to ensure that their firm remains viable for a longer time in the ...on post-issue opportunities, thereby, ensuring growth and ...
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Earnings Management in IPOs: Determinants and Post-IPO Performance
... which management sold their shares in seasoned equity offerings (SEOs) and find evidence that such companies have higher discretionary accruals, on average, compared to companies where management does not ...
46
The Accuracy of Earnings Forecast and Post-ipo Earnings Management
... in earnings management prac- tices through discretionary ...managing post-IPO ...practice earnings management through dis- cretionary ...
13
Earnings management in Malaysian IPOs: the East Asian crisis, ownership control and post-IPO performance
... IPO earnings management propensity in different contexts ...of earnings management across IPOs and the specific factors which affect decisions to manage earnings, within the context of ...
39
Earnings management and stock price crashes post-crossdelisting
... where ℎ , is the dependent variable that corresponds to the alternate measures of crash risk (NSKEWN and DUVOL) for firm i, in year t. NSKEWN is the negative one multiplied by the skewness of the firm-specific weekly ...
44
The Economic Effects of Earnings Management Pre- and Post-SOX
... period earnings; however, the additional sales fail to generate a commensurate level of cash ...period’s earnings and likely increases current cash ...
60
Audit Committee and Earnings Management: Pre and Post MCCG
... constraining earnings management after the revised MCCG among listed firms on Bursa ...impacted earnings management before and after the revision of MCCG in ...mitigating earnings ...
12
Performance reporting of comprehensive income and earnings management
... the performance statements helps reduce earnings management using selective sales of AFS ...reporting issue of performance reporting, and how this relates to various management ...
104
Earnings Management to Achieve the Peer Performance Benchmark
... peer performance in the first year, it still has a chance to meet and beat peer performance in a three-year period if the firm performs better than its peers in total over the performance measurement ...
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Earnings management as an explanation of the equity issue puzzle in the spanish market
... equity issue puzzle is not a local anomaly and is present in diverse markets with different legal SEO contexts, and very different accounting ...implement earnings management (Leuz et ...
26
The audit committee characteristics and earnings management in post IFRS Nigeria
... iii PERMISSION TO USE In presenting this thesis in partial fulfillment of the requirement for a Post Graduate degree from the Universiti Utara Malaysia, I agree that the university Library may make it freely ...
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Earnings Management Behaviour: The Role of Pressure on Behaviour Performance
... in earnings management when compared to those participants who did not receive such ...manage earnings when compared to those with no pressure ...manage earnings when they received pressure as ...
28
Does Pay for Performance Reduce Earnings Management in France ?
... The issue of executive compensation has been the subject of much debate by several ...firm performance is ...their earnings by taking advantage of their power in the ...
10
The performance of Malaysian initial public offerings and earnings management
... Table 6.11 reports the equally-weighted mean three-year buy-and-hold abnormal returns (BHARs) for Malaysian IPO companies listed over the period 1990-2000, categorised by year of listing[r] ...
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The Relative Accuracy of Management Earnings Forecast and Ipo Performance
... of management earning forecasts on the long run performance of IPOs in Indonesia Stock Exchange ...1-year performance than the downward bias ...of management earnings forecast is ...
8
Corporate Governance and Pay-for-Performance: The Impact of Earnings Management
... similar. Earnings management is significantly reduced by institutional involvement in the firm, whether involvement is measured by the fraction of shares owned by all institutional investors (coefficients ...
30
The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance
... of earnings management, such as underinvestment in long-term projects, discretionary investment in R&D, abnormal gains on sales of fixed assets and accrual earnings ...the earnings ...
44
Material Internal Control Weaknesses And Earnings Management In The Post-SOX Environment
... this issue, we use post-SOX data to estimate abnormal accruals using a revenue-based accrual model for a matched sample of companies with clean audit opinions on their financial statements: one-half EIC and ...
12
-- newsletter. The Performance. INSTITUTIONALIZING PERFORMANCE BASED MANAGEMENT IN THE JUDICIARY By Performance Management Directorate. Issue No.
... The contractors who won the tenders through competitive bidding processes were called upon to adhere to professional and legal standards in construction. At all the handing-over sites, the Project Coordinator Ms. Nancy ...
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Management earnings forecasts and IPO performance: evidence of a regime change
... The privatization dummy exhibits a positive sign, indicating the presence of higher risk underpinning the long-run viability of firms that have existed only under state control and, following an IPO, are expected to ...
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